52J OCTOBER. 



safe, which no other way to be devised is. Of all 

 other things, be careful to keep accurate accounts 

 of your expences, under every head, and of your 

 farm, and let them be in effect as well as theory, 

 the basis of experience ; they will prove so : but 

 remember all is confusion and danger the moment 

 you have bills, for every thing depends on ready- 

 money transactions of every kind. A prudent man 

 would live on a crust, and go in rags, rather than 

 live on any sort of tick. He lives at a rate of 

 which he is ignorant ; he spends he knows not 

 what : he is subject to imposition ; he is in diffi- 

 culties before he dreams of any ; and his life be- 

 comes embittered, for want of a few grains of reso- 

 lution at setting out. 



" Another point is, to consider consumption a* 

 expence. ' You have found wine in the cellar, per- 

 haps other things ; if you take out a dozen, nay, a 

 bottle, enter it as paid for: by this you will avoid 

 an obvious fallacy. Put the money by itself; it 

 will be ready to replenish. 



"Now mark the advantages of such a conduct: 

 at the end of the year you will have 1331. cash in 

 hand. You have had a year's experience; you re- 

 flect on a very restricted, perhaps uncomfortable 

 way of living ; you may then consider whether it is 

 better to go on so, and expend such a surplus in 

 such improvements as you have observed to be 

 most wanting, or whether it will not be more ad- 

 visable to live better, and keep other things as you 

 found them. You are the master; you can do 

 % either j 



